In general, federal tax law requires employers to provide a Form W-2 to each employee at the end of each calendar year. Employers must give or mail the W-2s to employees no later than January 31 following the end of the calendar year. If you do not receive your W-2, you should do the following:
First, contact your employer to find out if the W-2s have been prepared and issued. If your employer mailed the W-2s, you may not have received your W-2 because of an incorrect or incomplete address. There may also be other reasons for not receiving your W-2 that may be easily taken care of by contacting the employer. After contacting your employer, allow a reasonable amount of time for your employer to issue or remail the W-2.
Second, if you still do not receive your W-2 after contacting your employer, contact the Internal Revenue Service (IRS) by calling 1-800-829-1040, but do not contact the IRS before February 16. Before you call the IRS, write down the following information which the IRS will ask you to provide:
1. Your employer's name and complete address, employer identification number (if known), and telephone number;
2. Your name, address, social security number, and telephone number; and
3. An estimate of the wages paid to you by the employer, the federal income tax withheld, and the period of time you worked for the employer during the year.
You will need to give this information to the IRS so that they can prepare a Form 4852, Substitute For A Missing Form W-2. The IRS will mail a copy of Form 4852 to you. You should use the Form 4852 instead of your W-2 only if necessary to file your federal income tax return on time. Note that the use of a Form 4852 instead of the actual W-2 may delay your federal income tax refund while the information on the Form 4852 is verified by the IRS.
The information on the Form 4852 will be accepted for North Dakota income tax purposes. You should make a copy of the Form 4852 received from the IRS to attach to your North Dakota income tax return. Be sure to keep a copy of Form 4852 for your own records.